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Parallel proceedings cannot be initiated by State GST authorities on the same subject matter

The Hon’ble Calcutta High Court in Raj Metal Industries & Anr. v. UOI & Ors. [W. P. A. 1629 of 2021, dated March 24, 2021] stayed the summons issued and proceedings initiated thereunder against assessee by the State GST Authorities since the proceedings were already pending on same subject matter under Central Goods and Services Tax Act, 2017 (“the CGST Act”).

Source: a2ztaxcorp.com

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